61.assessed level of material misstatement risk 重大错报风险的评估水平 ,(1vEE[9-
62.simall business 小规模企业 \<0G
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63.accounting system 会计系统 yf0vR%,\
64.test of control 控制测试 LZ=wz.'u
65.walk-through test 穿行测试 jV(xYA3
66.communication 沟通 SaX,^_GY
67.flow chart 流程图 0:7v/S!:
68.reperformance of internal control 重新执行 +xoyKP!
69.audit evidence 审计证据 IN]`
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70.substantive procedures 实质性程序 2tg/S=t}
71.assertions 认定 [qO5~E`;
72.esistence 存在 A)O_
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73.occurrence 发生 w
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74.completeness 完整性 {ziYd;Ys1
75.rights and obligations 权利和义务 F:[Nw#gj/
76.valuation and allocation 计价和分摊 j3sz*:
77.cutoff 截止 s0X/1Cq
78.accuracy 准确性 [RGC!}"mr
79.classification 分类 1Ovx$*
80.inspection 检查 \FY/eQ*07
81.supervision of counting 监盘 L@d]R MNv
82.observation 观察 :
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83.confirmation 函证 i{1)=_$Vt`
84.computation 计算 /h}wM6pg
85.analytical procedures 分析程序 2fHIk57jP
86.vouch 核对 iZDb.9@&t
87.trace 追查 i"2J5LLv
88.audit sampling 审计抽样 i4{ /
89.error 误差 !.tL"U~4
90.expected error 预期误差 B J:E,P`_
91.population 总体 DRKc&F6Qy
92.sampling risk 抽样风险 ^^t]vojX
93.non- sampling risk 非抽样风险 p3,(*eZ
94.sampling unit 抽样单位 V)WIfRs
95.statistical sampling 统计抽样 Sh~ 8jEk
96.tolerable error 可容忍误差 S+Yy
97.the risk of under reliance 信赖不足风险 O|^6UH
98.the risk of over reliance 信赖过度风险 n
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99.the risk of incorrect rejection 误拒风险 +Zty}fe
100. the risk of incorrect acceptance 误受风险 flm,r<*}
101.working trial balance 试算平衡表 z Et6
102.index and cross-referencing 索引和交叉索引 pDq^W@Rq
103.cash receipt 现金收入 dctA`W@:-
104.cash disbursement 现金支出 dZ;~b(CA
105.bank statement 银行对账单 dH2j*G Ij
106.bank reconciliation 银行存款余额调节表 Z7KB?1{G
107.balance sheet date 资产负债表日 ]/<Qn-BbU
108.net realizable value 可变现净值 YDZ1@N}^B
109.storeroom 仓库 m\}\RnZu
110.sale invoice 销售发票 @4
111.price list 价目表 7DHT)9lD/
112.positive confirmation request 积极式询证函 6f5sIg
113.negative confirmation request 消极式询证函 ]
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114.purchase requisition 请购单 iBPdCp%]`
115.receiving report 验收报告 :`Zl\!]E`o
116.gross margin 毛利 -67f33
117.manufacturing overhead 制造费用 Xx9~
118.material requisition 领料单 l+3%%TV@L
119.inventory-taking 存货盘点 BHRrXC\
120.bond certificate 债券 +gD)Yd
121.stock certificate 股票 -V<=`e
122.audit report 审计报告 _6QLnr&@j
123.entity 被审计单位 B 3,ig9
124.addressee of the audit report 审计报告的收件人 _+R_ms
125.unqualified opinion 无保留意见 46.q anh
126.qualified opinion 保留意见 l66ipgw_^I
127.disclaimer of opinion 无法表示意见 yW6[Fpw
128.adverse opinion 否定意见